A California-based retail operation specializing in aids to relieve back and neck pain was not recklessly disregarding its alleged duty to collect and remit state use tax on its internet and catalog sales to Illinois customers, a state appeals panel ruled Monday.Because of this finding by the 1st District Appellate Court, the firm formerly called Beeler, Schad & Diamond P.C. and now operating as Stephen B. Diamond P.C. — which initially sued Relax the Back Corp. in 2003 — can no longer collect $110,000 in …